We're not entirely sure what separates good accountants from bad accountants, but we can say with some certainty that only a terrible accountant would get caught stealing cash several times.

That said, 39-year-old west Valley accountant Michelle Hice is allegedly a terrible accountant.

Hice was fired from an accounting firm in October, after the IRS informed the Buckeye Veterinarian Clinic -- where Hice had been daily accounting, payroll, and bills for the past
year -- that it didn't pony up for taxes.

The clinic turned over the books to the Maricopa County Sheriff's Office, which discovered that Hice wrote checks to herself for $130,000, according to court documents obtained by New Times.

During this investigation, investigators subpoenaed Hice's bank statements, and found out she was getting a healthy amount of money from a Goodyear church. That church confirmed they hired Hice to do accounting for $300 per month.

That's a problem, since Hice had deposited more than $25,000 in checks from the church since October, according to the court documents.

According to a statement from MCSO Sergeant Brandon Jones, Hice has "possibly" been depositing checks from other Valley businesses.

Hice was arrested yesterday, and investigators found a handgun in her possession.

That's only a problem because Hice is on probation -- "for the same crime committed in 2006" Jones says.

For good measure, court documents state Hice had two stolen credit cards in her possession when she was arrested, too.